2019 (4) TMI 44

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....PER: R.C. SHARMA, A.M. These are the appeals filed by the assessee against the different orders of the ld.CIT(A)-3, Jaipur dated 23/10/2018, 24/10/2018 and 22/10/2018 respectively for the A.Y. 2010-11 to 2016-17 in the matter order passed U/s 201(1) and 201(1A) of the Income Tax Act, 1961 (in short the Act). 2. Rival contentions have been heard and record perused. Facts and circumstances in all ....

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.... basic exemption limit as per Income Tax Act for filing return U/s 139(1) of the Act and still no TDS was deducted. The Assessing Officer treated the assessee is in default U/s 201(1) and 201(1A) of the Act. Against the order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A), which was delayed. 4. It was submitted before the ld. CIT(A) that the banking company having branc....

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....the same was received to branch on 12.01.2018. Finally, branch was advised to filing of appeals before respective Commissioner of Income Tax (Appeals). 5. It was also submitted that the bank did not derive any benefit from delay in filing of appeals; rather it suffered as serious risk of high handed demand. It is submitted that the judiciary is respected on account of its power to provide justice....